No leviability of tax on Management Fee as FTS in absence of ‘make available’ technical know-how under the India-Singapore DTAA

Keller Asia Pacific Ltd. Vs ACIT (ITAT Delhi) Conclusion: Recurring advisory/consultancy services without transfer of know-how/technical skill did not satisfy “make available” requirement under Article 12(4)(b) DTAA and therefore, payments couldn’t be taxed as FTS. Held: Assessee, a Singapore-based company providing ground engineering services, rendered management, consultancy, IT, legal, marketing, and human resource services to its Indian AE, Keller Ground Engineering India Pvt. Ltd., under a Management Services Agreement dated 01.01.2016. AO treated the management fees received as Fee...